Journal of Business Ethics 105 (2):151-162 (2012)
|Abstract||We conduct an empirical study on the determinants of the psychological costs of tax evasion, also known as tax morale. As a preliminary step, we build a model of tax evasion including non-monetary considerations, show the relationship between tax compliance and tax morale. In the empirical analysis of tax morale we find, using a binomial logit model, that the justification of tax evasion can be explained by the presence of grievance in absolute terms (those who feel that taxes are too high, those who feel that public funds are wasted, and those who accept underground economic activities); and grievances in relative terms (the suspected level of others’ tax evasion). The sense of duty and the level of solidarity are also relevant factors, but to a lesser extent.|
|Keywords||Tax morale Tax evasion Reputation factor|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
Robert W. McGee & Ranjana Gupta, The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion.
Lars Fallan (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; an Experimental Approach. Journal of Business Ethics 18 (2):173 - 184.
Robert W. McGee, Simon S. M. Ho & Annie Y. S. Li (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. [REVIEW] Journal of Business Ethics 77 (2):147 - 158.
W. McGee Robert, S. M. Ho Simon & Y. S. Li Annie (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. Journal of Business Ethics 77 (2).
Robert W. McGee (2006). Three Views on the Ethics of Tax Evasion. Journal of Business Ethics 67 (1):15 - 35.
V. Umashanker Trivedi, Mohamed Shehata & Bernadette Lynn (2003). Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis. [REVIEW] Journal of Business Ethics 47 (3):175 - 197.
Gillian Brock (2008). Taxation and Global Justice: Closing the Gap Between Theory and Practice. Journal of Social Philosophy 39 (2):161–184.
Edward J. McCaffery (2006). The Uneasy Case for Capital Taxation. Social Philosophy and Policy 23 (2):166-184.
Robert W. McGee & Sheldon R. Smith, Ethics and Tax Evasion: A Comparative Study of Utah and Florida Opinion.
Robert W. McGee & Sheldon R. Smith, Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey.
Boris Maciejovsky, Herbert Schwarzenberger & Erich Kirchler (2012). Rationality Versus Emotions: The Case of Tax Ethics and Compliance. [REVIEW] Journal of Business Ethics 109 (3):339-350.
Added to index2011-12-08
Total downloads9 ( #122,328 of 722,700 )
Recent downloads (6 months)1 ( #60,247 of 722,700 )
How can I increase my downloads?